Corporate Sustainability Reporting Directive: Difference between revisions
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imported>Doug Williamson (Update for 10 Nov 2022 adoption.) |
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The strengthened Corporate Sustainability Reporting Directive (CSRD) | The strengthened Corporate Sustainability Reporting Directive (CSRD) - among other changes - with effect from 2023: | ||
*Extends the scope of mandatory sustainability reporting to all large companies and all companies listed on regulated markets (except listed micro-enterprises). | *Extends the scope of mandatory sustainability reporting to all large companies and all companies listed on regulated markets (except listed micro-enterprises). | ||
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== See also == | == See also == | ||
* [[Audit]] | * [[Audit]] | ||
* [[ | * [[Environmental, social and governance]] (ESG) | ||
* [[European Sustainability Reporting Standards]] (ESRS) | * [[European Sustainability Reporting Standards]] (ESRS) | ||
* [[Non-Financial Reporting Directive]] (NFRD) | * [[Non-Financial Reporting Directive]] (NFRD) | ||
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== | ==Other resource== | ||
*[https://ec.europa.eu/info/publications/210421-sustainable-finance-communication_en#csrd Proposal for a Corporate Sustainability Reporting Directive - European Commission] | *[https://ec.europa.eu/info/publications/210421-sustainable-finance-communication_en#csrd Proposal for a Corporate Sustainability Reporting Directive - European Commission] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Identify_and_assess_risks]] | [[Category:Identify_and_assess_risks]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Risk_reporting]] | |||
[[Category:Risk_frameworks]] | [[Category:Risk_frameworks]] | ||
[[Category: | [[Category:The_business_context]] | ||
Latest revision as of 18:22, 3 August 2024
Environmental, social and governance concerns (ESG) - European Union.
(CSRD).
The European Union's Non-Financial Reporting Directive (NFRD) became effective from January 2021. Companies currently under the scope of the NFRD have to disclose information on how - and to what extent - their operations are associated with environmentally sustainable economic activities.
The strengthened Corporate Sustainability Reporting Directive (CSRD) - among other changes - with effect from 2023:
- Extends the scope of mandatory sustainability reporting to all large companies and all companies listed on regulated markets (except listed micro-enterprises).
- Introduces more detailed reporting requirements, and a requirement to report according to mandatory EU sustainability reporting standards.
- Requires auditing of reported sustainability information.
See also
- Audit
- Environmental, social and governance (ESG)
- European Sustainability Reporting Standards (ESRS)
- Non-Financial Reporting Directive (NFRD)
- Regulation
- Sustainability
- Sustainability reporting
